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PeerBasis
Compensation Comparability Determination

Toy Shop Of Duncan Inc

Executive Director / CEO

EIN 205216950
OK · NTEE P58
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Kimberly Davis, Executive Director / CEO ($52,500) against every comparable organization that fit the selection criteria — 25 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 72nd percentile of comparable organizationswithin the typical range

Benchmarked executive: Kimberly Davis — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

25 organizations qualified on sector, size, and geography 25 within the band form the benchmarked peer set.

Distribution of comparable compensation

$695 total compensation of comparable organizations → $100,000 $52,500
$8,79410th
$28,06425th
$36,704Median
$56,97575th
$72,16590th
$52,500This org · 72nd
p10$8,794
p25$28,064
p50$36,704
p75$56,975
p90$72,165
$52,500

Comparable organizations

Each figure is Form 990 Part VII columns D + F (reportable pay plus other compensation and benefits; column F may include amounts from related organizations), normalized to OK cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateRevenueMatched titleComp
(reported)
Comp
(adjusted)
FY
Pastor In Residence Ministries Inc MI$230,485 Executive Di $43,655 $42,129 2023
Pay It Forward Outreach Corp FL$235,922 President $10,920 $9,316 2024
Love Society AZ$212,063 Director $32,132 $28,064 2024
Birthday Blessings MO$205,229 President $31,860 $30,645 2024
The Christmas Cheer All Year Program CA$247,503 Vice President $54,000 $42,346 2024
Childrens Christmas Party Of FL$254,667 Executive Di $37,500 $31,993 2024
Christmas For Kids Inc TN$196,190 President $36,000 $34,365 2024
Angelwish Inc NJ$188,965 Ceo $119,792 $100,000 2023
My Joyful Heart IL$266,757 Executive Director $33,000 $30,334 2023
Waukesha County Christmas Clearing WI$268,507 Executive Di $44,825 $41,418 2025
Wright-hennepin Electric Trust MN$268,605 Chair $775 $695 2024
Kenosha Christmas Charities Inc WI$278,814 Administrato $9,141 $8,446 2025
The Christmas Cheer Agency Of Alamance NC$280,428 Executive Director $50,000 $48,304 2023
New Mexico Childrens Foundation NM$286,038 Executive Dir. $58,330 $56,975 2024
Food For Thought Toledo Inc OH$159,657 Executive Director $73,687 $72,972 2023
Christmas Commandos CO$158,334 Trustee $15,000 $13,062 2024
Utah Police Civilian Association UT$153,038 President $37,250 $34,623 2024
Cardinal Kung Foundation Inc CT$308,899 President $50,000 $41,477 2025
Childrens Literacy Network MI$310,189 Executive Director $71,237 $66,775 2024
Boost A Foster Family Inc AZ$314,055 Secretary $24,000 $21,581 2023
Hope's Front Door IL$314,179 Executive Director $78,000 $71,697 2023
Dignity For Divas WA$316,884 Executive Director $45,142 $36,704 2024
Christmas Project Inc NY$323,236 Treasurer $7,000 $5,597 2025
Restore Humanity Inc AR$331,449 Chairman $71,000 $72,477 2024
Teachers Supply Closet SC$338,844 Executive Dir. $72,347 $68,543 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OK cost of living and 2024 dollars. Click any organization to verify the figure on ProPublica.

Methodology

Comparable organizations were drawn from electronically filed IRS Form 990 returns and matched on sector (NTEE code), budget (a size-adaptive revenue band that tightens as the organization grows), and geography (same-state first, broadening only when too few peers qualify); every organization within the band forms the peer set. To compare fairly across regions and years, peer compensation is normalized to OK cost of living (BEA Regional Price Parities, 2023) and to the subject's filing year (CPI-U). The figure benchmarked is Form 990 Part VII, Section A, columns D + F — reportable pay plus other compensation, benefits, and deferred amounts (column F may include amounts from related organizations) — with the chief executive matched by role. Related-organization amounts (column E) and institutional trustees are excluded. Full methodology: peerbasis.org/methodology.

Sample, role match & sensitivity

Sensitivity — the subject's percentile under alternative compensation definitions:

BasisSubject percentile
Total compensation (D + F), cost-of-living + inflation adjusted — the PeerBasis default72nd
Total compensation (D + F), as reported (no adjustments)68th
Reportable pay only (column D), adjusted72nd
All sources (D + E + F), adjusted72nd

If the percentile moves materially across these definitions, the result is sensitive to methodology choices, and the board should weigh which basis best fits its facts.

Rebuttable presumption of reasonableness · 26 CFR 53.4958-6

Compensation paid by a tax-exempt organization is presumed reasonable — shifting the burden to the IRS — when three requirements are met. This report supplies the comparability data for the second. The board should record the following in its minutes concurrently with its decision:

Draft board minutes — executive compensation

  1. The compensation of the Executive Director / CEO (Kimberly Davis) was approved in advance by [the Board / Compensation Committee], composed of members with no conflict of interest with respect to the arrangement.
  2. Prior to its determination, the authorized body obtained and relied upon appropriate comparability data, namely the PeerBasis Compensation Comparability Determination dated June 9, 2026, comparing compensation against 25 similarly situated organizations (Same NTEE sector (P58), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $52,500 is reasonable (approximately the 72nd percentile of comparable organizations) and documented the basis for this determination concurrently, on [date], by a vote of [__ for / __ against].

Sources: IRS Form 990 e-file data (apps.irs.gov); IRS Business Master File (NTEE classification). Every figure traces to an original public filing — click any organization above to verify it on ProPublica. PeerBasis is a service of Prismind Analytics; its methodology is published, was commissioned for independent adversarial review, and discloses its own limitations. This report is comparability data to support a board's good-faith determination under IRC 4958; it is not legal or tax advice. Generated by PeerBasis on June 9, 2026.